We bought new computers for the district in 2018 and paid for them out of district funds. So, should these be listed as a capital asset on the Gateway Annual Financial Report (AFR)?

Whether these items are reported on the Capital Asset Schedule depends on the capital asset policy adopted by the district board. Each district should have a capital assets policy that details the dollar threshold at which an item is considered a capital asset for reporting purposes. This threshold is established by board resolution. More information is available in the Special Districts manual, pages 1-3.